PART 8. ASSESSMENTS [75350. - 75481.5.]
Part 8 added by Stats. 1965, Ch. 75.
§§ 75350–75481.5 · 61 sections
CHAPTER 1. Annual Estimate §§ 75350–75359 · 10 sections
- § 75350 As used in this part: (a) “Ensuing fiscal year” means the fiscal year in which the board is required to furnish the annual estimate, as provided in this…
- § 75351 The board shall, on or before the 10th day of July of each fiscal year, furnish the board of supervisors and the auditor of each affected county, an estimate…
- § 75352 The amount in the annual estimate shall be sufficient to raise a sum of money which shall be sufficient to pay all of the following: (a) The incidental…
- § 75353 If bonds have been voted and sold by the district, the board shall include in the annual estimate an amount which, together with any moneys available therefor…
- § 75354 If bonds have been voted but not sold, and the board expects to sell such bonds prior to the end of the ensuing fiscal year, there shall be included in the…
- § 75355 If the district has voted a special assessment as provided in Chapter 3 (commencing with Section 75390) of this part, the board shall include in the annual…
- § 75356 The annual estimate may also include such an amount as the board deems advisable to expend in the acquisition or construction of settling basins, wells, dams,…
- § 75357 Except as provided in Section 75358, the assessment levied during any year pursuant to this chapter shall not exceed two and one-half mills ($0.0025) on each…
- § 75358 If the proceeds of bonds voted for the acquisition of properties for, or the construction of, any works or projects of the district are insufficient to pay the…
- § 75359 When a district is in more than one county, the total annual estimate shall be divided by the board in proportion to the value of the land of the district in…
CHAPTER 2. Levy of Assessments §§ 75370–75375 · 6 sections
- § 75370 The board of supervisors of each affected county shall, annually, at the time of levying county taxes, levy an assessment tax to be known as the “____ (name of…
- § 75371 The board of supervisors of each affected county shall determine the rate of each of the assessments referred to in Section 75370 by deducting 15 percent for…
- § 75372 The assessment tax levied to pay bond principal and interest, when collected, shall be paid into the bond fund of the district and shall be used only for the…
- § 75373 If the provisions of Section 74056 are complied with in the formation of a district so that all bonds of the district and of any improvement district created…
- § 75374 The assessments levied pursuant to this chapter shall be computed and entered on the assessment roll by the county auditor, and if the board of supervisors…
- § 75375 The provisions of the Revenue and Taxation Code, prescribing the manner of levying and collecting assessments and the duties of the several county officers…
CHAPTER 3. Special Assessments §§ 75390–75396 · 7 sections
- § 75390 The board may at any time call an election and submit to the qualified electors of the district the question whether a special assessment shall be levied for…
- § 75391 The election shall be called upon the notice prescribed in, and shall be held and the result thereof determined and declared in all respects in conformity…
- § 75392 The notice of election shall specify the amount of money proposed to be raised and the purpose or purposes for which it is intended to be used, and it may…
- § 75393 To the right of or below the question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets.
- § 75394 If a majority of the votes cast are “Assessment—Yes,” the board shall at the time of the annual estimate under Chapter 1 (commencing with Section 75350) of…
- § 75395 The special assessment shall be levied as generally provided in Chapters 1 (commencing with Section 75350) and 2 (commencing with Section 75370) of this part…
- § 75396 If the provisions of Section 74056 are complied with in the formation of a district so that all bonds of the district and of any improvement district created…
CHAPTER 4. Project Assessments §§ 75410–75463 · 19 sections
ARTICLE 1. Initiation of Proceedings §§ 75410–75415 · 6 sections
- § 75410 If the board determines, by resolution, that it would be inequitable to secure all or any portion of the money necessary for any project of the district…
- § 75411 The resolution of the board shall also designate that portion of the cost of the project, if any, that the board determines can be secured equitably by means…
- § 75412 After the adoption of the resolution, the board shall cause to be prepared any necessary plans and specifications of the project, and estimates of the…
- § 75413 The assessment shall be payable in not to exceed 40 annual installments, with interest at an annual rate not to exceed 7 percent.
- § 75414 The board constitutes a board of commissioners to levy and apportion the assessment.
- § 75415 The resolution, plans, specifications, estimate, and proposed assessment shall be filed in the district office and shall be subject to public inspection.
ARTICLE 2. Hearing §§ 75430–75432 · 3 sections
- § 75430 After the filing of the resolution, plans, specifications, estimate, and proposed assessment, the board shall hold a hearing upon the matter, notice of which…
- § 75431 At the hearing the board shall hear such objections to the resolution, plans, specifications, estimates, and the proposed assessment and apportionment thereof…
- § 75432 If (a) more than 40 percent of the holders of title or evidence of title to land within the boundaries of all cities within the district, or (b) more than 40…
ARTICLE 3. Election §§ 75440–75445 · 6 sections
- § 75440 If sufficient objections are not presented to the board at the hearing, it shall call an election to be held in the district for the purpose of authorizing the…
- § 75441 Notice of the election shall be posted and published and the election shall be conducted, insofar as practicable, in accordance with the provisions of Chapter…
- § 75442 Several purposes may be submitted at the same election.
- § 75443 Only qualified electors of the district may vote at the election.
- § 75444 The ballots at the election shall contain a general statement of the amount and purpose of the assessment to be levied. To the right of or below the statement…
- § 75445 If a majority of the votes cast by the qualified electors in cities and a majority of the votes cast by the qualified electors residing in unincorporated areas…
ARTICLE 4. Assessment and Warrants §§ 75460–75463 · 4 sections
- § 75460 The project assessment, or any installment thereof, shall be and remain a lien on the lands in the same manner as, and shall be part of, the annual district…
- § 75461 The district shall issue warrants for the amount of the project assessment, which warrants shall be made payable in the amount and at times corresponding…
- § 75462 Such warrants shall be payable only out of funds derived from the levy and collection of the project assessment and, if so stated in the resolution proposing…
- § 75463 The proceeds arising from the sale of the warrants shall be paid into the treasury of the district and placed to the credit of a special project fund and…
CHAPTER 5. (Multiple Versions) §§ 75470–75478.5 · 15 sections
- § 75470 The Central San Joaquin Water Conservation District, in addition to its other powers, may fix and collect charges as provided in this chapter. As used in this… see note
- § 75470.5 On or before the 30th day of June of each year, the district may, by resolution of the board, fix and collect charges sufficient to meet and pay the estimated…
- § 75471 The board, in fixing the charges pursuant to Section 75470.5, shall fix a uniform charge per acre on each acre of taxable land within the district sufficient…
- § 75471.5 If the charge for any parcel of land separately charged, based on the rate fixed pursuant to Section 75471, is less than ten dollars ($10), a minimum charge…
- § 75472 The district may, by resolution of the board, provide a procedure for and collect the charges by way of the tax bills of the county in which the district is…
- § 75473 Any charge erroneously made by reason of inadvertence or clerical mistake may be refunded upon order of the board at any time after payment thereof.
- § 75474 The board shall annually fix and collect a charge, as provided in Section 75471, until the board, on its own motion or on petition of landowners representing…
- § 75475 The board, pursuant to Section 75474, shall thereafter appoint three commissioners who have no interest in any real property within the district, each of whom,…
- § 75475.5 The commissioners shall determine whether the district should be divided into more than one zone of benefit. If the commissioners determine that the district…
- § 75476 Upon receipt of the commissioners’ map and report, the board shall schedule a hearing thereon. Notice of the hearing shall be given in each county in which the…
- § 75476.5 The notice shall state the time and place of hearing, that the purpose of the hearing is to approve the report and map of the commissioners, and the location…
- § 75477 At the hearing, any landowner within the proposed boundaries of the benefit zone or other interested person may offer any relevant evidence or testimony…
- § 75477.5 At the conclusion of the hearing, the board may alter the boundaries of benefit zones or the percentages of benefits applicable thereto and shall make an order…
- § 75478 Upon an order that the district be divided into more than one zone, the charge per acre made pursuant to Section 75471 shall be multiplied by the percentage of…
- § 75478.5 The board, subsequent to any redetermination of benefits made pursuant to Section 75474, may, on its own motion or on petition of landowners representing at…
CHAPTER 6. North San Joaquin Water Conservation District §§ 75480–75481.5 · 4 sections
- § 75480 (a) The North San Joaquin Water Conservation District, in addition to its other powers, may levy assessments as provided in this chapter. (b) “District,” for…
- § 75480.5 (a) The North San Joaquin Water Conservation District may fix and collect assessments upon taxable land within the district on which surface water or…
- § 75481 (a) The district may, by resolution of the board, provide a procedure for and collect the assessments by way of the tax bills of the county in which the…
- § 75481.5 Any assessments erroneously made by reason of inadvertence or clerical mistake may be refunded upon order of the board at any time after payment.